The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
Administered by. Ministry of Finance, Department of Revenue · Other Acts of 1975
The tariff is in the Schedules, not in these sections. The eleven sections below say how duty is levied; what is charged on a thing is the First Schedule, chapter by chapter and code by code, and the Second Schedule charges duty on what leaves the country. Both are here as tables rather than as a document to scroll.
Preamble
THE CUSTOMS TARIFF ACT, 1975
ACT NO 51 OF 1975
[18th August, 1975] An Act to consolidate and amend the law relating to Customs Duties.
BE it enacted by Parliament in the Twenty-sixth Year of the Republic of India as follows:--
What this Act covers
summary of the Customs Tariff Act, 1975
Objective
The Customs Tariff Act, 1975 was enacted to consolidate and amend the law relating to customs duties. It provides the legal framework for levying customs duties on imported and exported goods, classifying goods under tariff schedules, and imposing additional, anti-dumping, countervailing, safeguard, and protective duties to protect domestic industry and regulate international trade.
Key Provisions
• Tariff Schedules: Prescribes the rates of import and export duties through the First Schedule (import tariff) and Second Schedule (export tariff).
• Additional Customs Duty: Provides for the levy of additional duty on imported goods equivalent to the excise duty or other applicable domestic taxes on similar goods produced in India.
• Preferential Tariff: Enables the application of preferential or lower rates of customs duty under trade agreements entered into by India.
• Protective and Emergency Duties: Empowers the Central Government to impose protective duties, increase import or export duties in emergencies, and modify tariff rates in the public interest.
• Anti-Dumping and Countervailing Duties: Authorises the levy of anti-dumping duties on dumped imports and countervailing duties on subsidised imported goods to protect domestic industries from unfair trade practices.
• Safeguard Measures: Provides for the imposition of safeguard duties where a surge in imports causes or threatens serious injury to domestic producers.
• Rule-making Power: Empowers the Central Government to amend tariff schedules in specified circumstances and make rules for implementing the provisions of the Act.
Sections
Type to filter. 22 sections.
- 1Short title, extent and commencement
- 2Duties specified in the Schedules to be levied
- 3Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
- 3A[Omitted.]
- 4Levy of duty where standard rate and preferential rate are specified
- 5Levy of a lower rate of duty under a trade agreement
- 6Power of Central Government to levy protective duties in certain cases
- 7Duration of protective duties and power of Central Government to alter them
- 8Emergency power to Central Government to increase or levy export duties
- 8AEmergency power of Central Government to increase import duties
- 8BPower of Central Government to apply safefuard measures
- 8C[Omitted.]
- 9Countervailing duty on subsidized articles
- 9AAnti-dumping duty on dumped articles
- 9AARefund of anti-dumping duty in certain cases
- 9BNO levy under section 9 or section 9A in certain cases
- 9CAppeal
- 10Rules to be laid before Parliament
- 11Power of Central Government to alter duties under certain circumstances
- 11APower of Central Government to amend First Schedule
- 12Repeal and saving
- 13Consequential amendment of Act 52 of 1962
Schedules
This Act has 2 schedules. A schedule is published as a document of its own; the text is reproduced on its page where it has been read, and the document is mirrored here either way.
- THE SCHEDULE2,47,350 words
- THE SECOND SCHEDULE3,829 words
Rules made under this Act
40 sets of Rules. India Code publishes Rules as a record and a document rather than as text, so these are indexed here and not reproduced. All Rules.
- 01/2026-Customs (ADD) — Seeks to continue imposition of anti dumping duty on imports of of “Flexible Slabstock Polyol of molecular weight 3000-4000” originating in or exported from Saudi Arabia and UAE .2026
- 01/2026-Customs(CVD) — Seeks to amend various Customs (CVD) Notification to align them with changes made vide Finance Act, 2026.2026
- 02/2026-Customs (ADD) — Seeks to continue anti dumping duty on imports of “Normal Butanol or N-Butyl Alcohol” originating in or exported from European Union, Malaysia, Singapore, South Africa and United States of America2026
- 02/2026-Customs(CVD) — Seeks to continue countervailing duty on imports of "Textured Tempered Glass" originating in or exported from Malaysia, for 5 years pursuant to Sunset Review Final Findings issued by DGTR2026
- 03/2026-Customs (ADD) — Seeks to continue levy of anti-dumping duty on "Toluene Di-Isocyanate (TDI)" for 5 years pursuant to Sunset Review Final Findings issued by DGTR.2026
- 03/2026-Customs(CVD) — Seeks to amend notification No.4/2021-Customs (CVD), dated the 24.09.2021 to extend the levy of countervailing duty on "Aluminium Wire/Wire Rod(9-13 mm)" originating in or exported from Malaysia, up to and inclusive of the 23rd March, 2027.2026
- 04/2026-Customs (ADD) — Seeks to amend notification No. 15/2023-Customs (ADD) dated 22.12.2023 to change the name of producer “Bystronic (Shenzhen) Laser Technology Co., Ltd” to “DNE LASER (Guangdong) Co., Ltd.” pursuant to DGTR recommendation2026
- 05/2026-Customs (ADD) — Seeks to amend notification No. 68/2021-Customs (ADD) to modify the scope of subject goods to exclude Lithograde Aluminium Coils of width above 1150 mm2026
- 06/2026-Customs (ADD) — Seeks to amend various Customs(ADD) Notifications to align them with changes made vide Finance Act, 20262026
- 07/2026-Customs (ADD) — Seeks to provide for provisional assessment of subjects goods exported by M/s Anhui Krant Aluminum Products Co., Ltd under notification No. 16/2024-Customs (ADD) dated 27.09.2024 , till the final findings of New Shipper Review are issued2026
- 08/2026-Customs (ADD) — Seeks to impose anti-dumping duty on imports of Monoisopropylamine(MIPA) originating in or exported from China PR for a period of 5 years.2026
- 09/2026-Customs (ADD) — Seeks to continue applicability of anti-dumping duty on imports of Natural Mica based Pearl Industrial Pigments excluding cosmetic grade originating in or exported from China PR till 25th November 20262026
- 10/2026-Customs (ADD) — Seeks to amend notification No. 51/2021-Customs (ADD), dated the 16th September, 2021 to extend the levy of anti dumping duty on 'Aluminium Foil' originating in or exported from China PR, Malaysia, Thailand and Indonesia, up to and inclusive of 15th December, 20262026
- 11/2026-Customs (ADD) — Seeks to impose anti-dumping duty on imports of Sulphenamides Accelerators originating in or exported from China for a period of 5 years2026
- 12/2026-Customs (ADD) — Seeks to continue anti-dumping duty on imports of Polyethylene Terephthalate resin having an intrinsic viscosity of 0.72 decilitres per gram or higher originating in or exported from China for a period of 5 years2026
- 13/2026-Customs (ADD) — Seeks to provide for provisional assessment of of imports of 'Insoluble Sulphur' originating in or exported from People’s Republic of China pursuant to initiation of anti absorption investigation2026
- 14/2026-Customs (ADD) — Seeks to provide for provisional assessment of of imports of 'Glufosinate and it salt' originating in or exported from People’s Republic of China pursuant to initiation of anti absorption investigation2026
- 15/2026-Customs (ADD) — Seeks to continue anti dumping duty on imports of ‘Normal Butanol’ or ‘N-Butyl Alcohol’ originating in or exported from Malaysia, South Africa and United States of America for 5 years2026
- 16/2026-Customs (ADD) — Seeks to amend notification No. 64/2021-Customs (ADD), dated the 28th October, 2021 to extend the levy of anti dumping duty on "Seamless Tubes, Pipes and Hollow Profiles of Iron, Alloy or Non-Alloy Steel" originating in or exported from China PR, up to and inclusive of 27th January, 20272026
- 17/2026-Customs (ADD) — Seeks to extend anti dumping duty on imports of “Aceto Acetyl Derivatives of Aromatic Or Hetrocyclic Compounds” also known as “Arylides” originating in or exported from China PR till and inclusive of 13th January 20272026
- 18/2026-Customs (ADD) — Seeks to impose anti-dumping duty on imports of "Low Ash Metallurgical Coke" originating in or exported from Australia, China PR, Colombia, Indonesia, Japan and Russia for a period of 5 years.2026
- 19/2026-Customs (ADD) — Seeks to extend anti dumping duty on imports of “Untreated Fumed Silica” originating in or exported from China PR till and inclusive of 10th February 2027.2026
- 20/2026-Customs (ADD) — Seeks to continue anti dumping duty on imports of “Phthalic Anhydride” originating in or exported from China PR and Korea RP for a further period of 5 years pursuant to sunset review by DGTR.2026
- 21/2026-Customs (ADD) — Seeks to continue applicability of anti-dumping duty on imports of Natural Mica based Pearl Industrial Pigments excluding cosmetic grade originating in or exported from China PR till 25th February, 2027.2026
- 22/2026-Customs (ADD) — Seeks to amend Notification No. 73/2021-Customs dated 17.12.2021 to extend the anti-dumping duty on imports of “Calcined Gypsum Powder” originating in or exported from Iran, Oman, Saudi Arabia and United Arab Emirates (UAE) till 16th March, 2027.2026
- 01/2025-Customs (ADD) — Seeks to levy anti-dumping duty on imports of 'Trichloro Isocyanuric Acid' imported from China PR and Japan for a period of 5 years, on the recommendations of DGTR2025
- 01/2025-Customs (SG) — Seeks to impose safeguard duty on “Non-Alloy and Alloy Steel Flat Products”2025
- 01/2025-Customs(CVD) — Seeks to continue levy of countervailing duty on imports of 'Saccharin in all its forms' originating in or exported from China PR , for 5 years pursuant to Sunset Review Final Findings issued by DGTR2025
- 02/2025-Customs (ADD) — Seeks to impose provisional ADD on Aluminium Foil upto 80 microns, excluding Aluminium Foil below 5.5 micron for non-capacitor application from China PR2025
- 02/2025-Customs (SG) — Seeks to impose safeguard duty on "Non-alloy and alloy steel flat products"2025
- 02/2025-Customs(CVD) — Seeks to amend Notification No. 05/2024-Customs (CVD) dated the 11th September, 2024 so as to align with changes made vide Finance Act, 20252025
- 03/2025-Customs (ADD) — Seeks to impose Anti-dumping duty on Vaccum Flasks from China PR2025
- 03/2025-Customs(CVD) — Seeks to impose CVD on imports of "Textured tempered coated and uncoated glass" originating in or exported from Vietnam for a period of 5 years.2025
- 04/2025-Customs (ADD) — Seeks to impose provisional ADD on Soft Ferrite Cores from China PR2025
- 04/2025-Customs(CVD) — Seeks to impose CVD on imports of ‘Effect pearlescentpigments or mica pearlescent pigments, excluding effect pigments for automotive applications’ originating in or exported from China PR2025
- 05/2025-Customs (ADD) — ADD on Poly Vinyl Chloride Paste Resin originating in or exported from China PR, Korea RP, Malaysia, Norway, Taiwan and Thailand2025
- 05/2025-Customs(CVD) — Seeks to impose CVD on Digital Offset Printing Plates, originating in or exported from China PR and Taiwan2025
- 06/2025-Customs (ADD) — Seeks to impose Anti-dumping duty on Roller Chains, originating in, or exported from China PR2025
- 06/2025-Customs(CVD) — Seeks to extend CVD on Continuous Cast Copper Wire, originating in or exported from Indonesia, Malaysia, Thailand and Vietnam2025
- 07/2025-Customs (ADD) — Seeks to levy anti-dumping duty on imports of 'Acrylic Solid Surfaces' imported from China PR for a period of 5 years, on the recommendations of DGTR2025
Related Acts
- The Delhi Sales Tax Act, 197575 sections
- The Finance Act, 197531 sections
- The Regional Rural Banks Act, 197637 sections
- The Interest-tax Act, 197437 sections
- The Finance Act, 197632 sections
- The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 197629 sections
- The Finance Act, 197418 sections
- The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 197417 sections
Ordinances
India Code records no parent Act for an ordinance, so these are tied to this Act by their own titles and their dates rather than by anything the source states. An ordinance is made when Parliament is not sitting and lapses six weeks into the next session unless it is enacted.
- The Customs Tariff (Amendment) Ordinance, 2003amended this Act · 2003
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 22 sections of this Act has its own page. This page is not a substitute for legal advice.